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Federal return. In addition, petitioner and Mrs. Roberts
believed that they filed a request for extension of time to file
the Federal return. The record contains a copy of an Application
for Automatic Extension of Time to File Personal Income Tax
Return with regard to the California return, but there is no
indication whether such Application was actually filed with the
State of California. Neither petitioner nor Mrs. Roberts kept a
copy of the Federal return or the application for extension to
file the Federal return. Further, there is no credible evidence
in the record as to when a Federal application for extension or a
Federal return may have been prepared and/or mailed.
On July 10, 1987, petitioner and Mrs. Roberts filed a
petition under Chapter 13 with the U.S. Bankruptcy Court in the
Central District of California in Los Angeles (the bankruptcy
court). A Proof of Claim for Internal Revenue Taxes was filed by
the IRS with the bankruptcy court on December 4, 1987. The proof
of claim indicates that petitioner was indebted to the United
States in the amount of $55,134.52 as of the date the petition
was filed with the bankruptcy court. The attachment to the proof
of claim indicates that as of December 17, 1984, no tax had been
assessed for 1983, but that a penalty of $520 and interest of
$153.49 had been assessed for 1983.4
4 According to the attachment to the proof of claim of the
IRS, the bulk of the claimed indebtedness pertained to assessed
(continued...)
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